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TMI Blog2018 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case, the Order-in-Original is passed on 30.06.2016, it is very clear from the records, it was received by the appellant on 12.07.2016 as per the copy of acknowledgment produced by Counsel. If the appellant has paid 25% of the amount of the penalty of ₹ 1,53,273/- within 30 days of the receipt of the Order-in-Original, which in this paid on 09.08.2016, the benefit of Section 11AC(1)(b) of the Central Excise Rule needs to be extended - the case stands closed for the appellant herein, he need not pay any further penalty. Appeal allowed - decided in favor of appellant. - Appeal No. E/31096/2017 - FINAL ORDER No. A/30615/2018 - Dated:- 1-6-2018 - Hon ble Mr. M. V. Ravindran, Member ( Judicial ) Shri G. Prahlad, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, an appeal was preferred before the First Appellate Authority and a plea was taken for dropping the proceedings as they had paid the entire amount along with interest and 25% of penalty imposed by the Adjudicating Authority; has been paid within 30 days as provided under Section 11AC(1) (b) of the Central Excise Act, 1944. The First Appellate Authority after following due process of law, confirmed the penalty of ₹ 1,53,273/- on the ground that reduced penalty under Section 11AC would not apply for penalty imposed under Rule 15(1) CENVAT Rules. 4. Learned Counsel draws my attention to the provisions of Section 11AC as well as to the Rule 15(1) of the CENVAT Credit Rules, submits that post 14.05.2015, provisions of Section 11AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If any person, takes or utilizes CENVAT credit in respect of input or capital goods or input services, wrongly or in contravention of any of the provisions of these rules, then, all such goods shall be liable to confiscation and such person, shall be liable to a penalty not exceeding the duty of service tax on such goods or services, as the case may be, or two thousand rupees whichever is greater. If any person, takes or utilizes CENVAT credit in respect of input or capital goods or input services, wrongly or in contravention of any of the provisions of these rules, then all such goods shall be liable to confiscation and such person , shall be liable to a penalty [in term of clause (a) or clause (b) of sub-section (1) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re any duty as determined under sub-section (10) of section 11A and the interest payable thereon under section 11AA in respect of transactions referred to in clause (a) is paid within thirty days of the date of communication of the order of the Central Excise Officer who has determined such duty, the amount of penalty liable to be paid by such person shall be twenty-five per cent. of the penalty imposed, subject to the condition that such reduced penalty is also paid within the period so specified. (emphasis supplied) It can be seen from the above reproduced relevant provisions that, the Adjudicating Authority has imposed 10% of penalty as per the provisions of Rule 15(1) read with provisions of Section 11AC(1)(b). The pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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